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External Management Auditing of Companies: A Survey of Bankers

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An external management audit is an independent examination of an organisation resulting in a statement to external users on the performance of the management function. The reasons for conducting external management audits (including accountability for corporate behaviour) are discussed. Bankers were chosen as one of several external user groups with a possible interest in such audit reports and a postal questionnaire was sent to a sample of 466 bankers with a response rate of 63 per cent. The objective of this survey was to determine whether or not the bankers would express any demand for external management audits and, if so, what information they would choose to have included in such reports. This survey revealed strong support from the bankers for external management audit reports and the bankers would like these reports to include assessments both of the general management function and of certain individual business functions.

Keywords: Accountability; Banking; External Audit; Financial Accounting; Surveys

Document Type: Research Article


Publication date: 1990-01-01

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